Tax Issues Of The Shaanxi-Gansu-Ningxia Border Region

The Shaanxi-Gansu-Ningxia Border Area is one of the earliest revolutionary baseareas of Chinese，occupying important strategic position。The Shanxi, Gansu andNingxia government is founded border area finance depends on Nationalist Party’ssoldier’s pay and provision and everywhere progressives contribution acquisition for thefirst time, The tax revenue has not embodied in the border area effect。In1941"theSouthern Anhui Incident" queen, the border area finance stem from the quilt cut-out, Theborder area government appeals to development, grain carrying out the great productioncampaign "getting ample food and clothing by working with our own hands ", usingchildbirth to increase by, Thought turns to the border area finance come up to depend ontax revenue to increase finance。All-round, systematic building-up of simultaneousborder area taxation authority, the tax revenue job gets taking seriously going a stepfurther, the tax revenue brings the more and more big effect into play in financeeconomy.The border area tax revenue has experienced preliminary formation, the perfectdevelopment, pause have restored several periods. The author thinks, in Anti-JapaneseWar period, develops the system having perfected various tax structure, having formedthe comparatively perfect tax revenue. The border area tax revenue gives first place toagricultural tax, business tax mainly. Main agricultural tax form is public grain fornational salvation, public grain for national salvation is one main burden of item ofperiod of the war of Resistance Against Japan base area resident, comes to be completedmainly by politics mobilization. The industry and commerce tax revenue gives first placeto fragile tax, goods tax, business tax, livestock, dipper servant business fee, taxsystem has many times adjustment according to the condition diversity.The Shaanxi-Gansu-Ningxia Border Area has strict management system and systemof rewards and penalties to the taxman, extensive taxation affairs cadre all, the energy lattice discharges one’s duty keeping, smooth accomplishing a mission, having ensuredthat border area taxation affairs works carefully carries out. The Shaanxi-Gansu-NingxiaBorder Area is attached importance to fairly specially propagate the investigation job, isgo deep into the style of work upholding the mass line, investigation and study, smoothby the fact that the extensive publicity has got the broad masses of the people support,has ensured that the tax revenue works carries out.The tax revenue has ensured that border area fights the invading army the fundsself-support, Chinese building-up has establish an economic base for victory, the newfighting the invading army, has returned back to development of the industry andagriculture having driven border area, be in a finance fight with, trade fight with be hit bythe style of work having brought the important effect, policy thought and taxman that theborder area tax revenue job embodies into play honestly performing self’s official dutieshaving the very good enlightenment effect to us.